Evaluating the Procedures of Detecting Creative Accounting Techniques in Syrian Shareholding Companies by the External Auditor: A Field Study

The main objective of this research is to identify the reality of implementing creative accounting techniques in Syrian shareholding companies, and evaluating the procedures of detecting them by the external auditor. To achieve this objective, a field study is conducted by using a questionnaire to collect data from auditors accredited by the Finance Ministry and authorized to audit shareholding companies. The questionnaire is distributed to 300 out of 493 auditors. 125 copies are returned, and 115 of them are suitable for analysis. This study concludes that Syrian shareholding companies implement techniques of creative accounting with varying rates. compared to other techniques, Off-Balance Sheet Financing technique is ranked first in implementation. This research also shows that the external auditor does pay enough attention to implementing the procedures of detecting creative accounting in Syrian shareholding companies.

The role of the joint audit in raising the efficiency of statistical sampling in auditing (A field study in the Syrian business environment)

The study aimed at identifying the method of joint auditing of the financial statements and the stages that must be carried out to complete the audit process using the statistical survey. To achieve this objective, a field study was carried out through the creation of a questionnaire distributed to a sample of practicing auditors according to the Association of Chartered Accountants in Damascus, and then analyzing the results and testing the hypotheses using SPSS. And research found the following results: There is the role of the joint audit in raising the efficiency of the use of a preview qualities in the audit and special evaluation of test results jointly. There is a role for joint auditing in raising the efficiency of the use of the examination of variables in the audit, especially the assessment of relative importance in a joint manner. There is a role for joint auditing in raising the efficiency of determining the size of the sample and the factors affecting it, especially the acceptable risk rate in common. There is the role of the joint audit in reducing the risk of use of statistical sampling in audit, special audit is divided between the auditors' joint accounts on the basis of the applicable auditing or corporate functions business cycles.